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Commentaries on Recent Board of Review (Inland Revenue)

Supplements 2 and 3 of Volume 24 of the Board of Review (Inland Revenue) Decisions have now been published; they contain over 20 cases on profits tax, salaries tax, property tax, personal assessment, penalties, and a case stated, which together cover the denial of depreciation allowance, disallowance of consultancy fees, employment source issues, and so forth. So as not to waste their time, readers are invited directly to the following commentaries on the decisions.